e_Jurnal Ilmiah Riset Akuntansi
Vol 11, No 09 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022

ANALISIS KECURANGAN LAPORAN KEUANGAN DENGAN MENGGUNAKAN FRAUD TRIANGLE (Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar di BEI Tahun 2018-2020)

A’idatul Khoir (Universitas Islam Malang)
Maslichah Maslichah (Universitas Islam Malang)
Afifudin Afifudin (Universitas Islam Malang)



Article Info

Publish Date
19 Apr 2022

Abstract

This observe pursuits to decide the impact of possibilities, pressures, and explanation (the fraud triangle) on fraudulent economic reporting. The research approach used is a quantitative associative observe through reading facts on production businesses listed at the Indonesian inventory change (IDX) in 2018-2020. The studies pattern become conducted by way of a centered sampling method with several criteria defined with the aid of the researcher, in order that the studies sample became obtained from 35 production companies. statistics analysis was carried out using descriptive statistical methods, normality tests, classical assumption checks, speculation checking out, and more than one linear checks using SPSS. The results confirmed that a few and large opportunities, pressures and rationalizations had a great fantastic effect on fraud with financial statements, as evidenced by using the calculation of > table t and sig. 0.05. The value of R square is 0.920, so the level of influence between the independent variables and the structured used is 92.0%, and the rest is stricken by different variables.Keywords: Fraud Triangle, Fraudulent Financial Statements, Indonesia Stock Exchange (IDX) 

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Journal Info

Abbrev

jra

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ilmiah Riset Akuntansi diterbitkan oleh Program Studi Akuntansi Fakultas Ekonomi Universitas Islam Malang setiap Februari dan Agustus dengan tujuan sebagai media pertukaran informasi dan karya ilmiah mahasiswa, staf pengajar, alumni, dan masyarakat akademik yang tertarik pada penelitian ...